53 ONZE: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
53 ONZE
Largest movements
- Cash -€221,260
down €221,260 (-97.9%), from €226,067 to €4,807
mainly Receivables within one year (-€220,287) and Current investments (-€175,414)
- Receivables within one year +€220,287
up €220,287 (+115%), from €191,895 to €412,182
of which Trade receivables: +€218,755
- Stocks and contracts -€199,024
down €199,024 (-11.5%), from €1.7m to €1.5m
- Current investments +€175,414
new in 2024: €175,414
- Tangible fixed assets -€44,681
down €44,681 (-3.2%), from €1.4m to €1.4m
of which Land and buildings: -€28,078
- Short-term financial debts +€261,627
up €261,627 (+326%), from €80,354 to €341,980
- Debts after one year -€131,731
down €131,731 (-13.2%), from €999,413 to €867,682
- Profit (loss) carried forward -€128,880
down €128,880 (-23.6%), from €545,788 to €416,908
- Trade debts +€121,535
up €121,535 (+21.5%), from €564,862 to €686,397
- Advances received -€109,456
down €109,456 (-91.7%), from €119,373 to €9,917
- Gross operating margin -€185,328
down €185,328 (-24.1%), from €767,537 to €582,209
- Other operating charges +€32,485
up €32,485 (+183%), from €17,742 to €50,227
- Taxes -€32,398
down €32,398 (-99.1%), from €32,693 to €295
- Financial income +€15,745
up €15,745 (+386%), from €4,083 to €19,828
- Financial charges +€13,412
up €13,412 (+30.6%), from €43,818 to €57,230
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,596,505 | €3,523,193 | -€73,312 | -2.0% |
| Fixed assets | 21/28 | €1,427,872 | €1,381,356 | -€46,516 | -3.3% |
| Tangible fixed assets | 22/27 | €1,402,037 | €1,357,356 | -€44,681 | -3.2% |
| Land and buildings | 22 | €1,213,591 | €1,185,514 | -€28,078 | -2.3% |
| Plant, machinery and equipment | 23 | €30,758 | €27,159 | -€3,599 | -11.7% |
| Furniture and vehicles | 24 | €19,309 | €23,901 | +€4,593 | +23.8% |
| Other tangible fixed assets | 26 | €138,379 | €120,782 | -€17,597 | -12.7% |
| Financial fixed assets | 28 | €25,835 | €24,000 | -€1,835 | -7.1% |
| Current assets | 29/58 | €2,168,633 | €2,141,837 | -€26,796 | -1.2% |
| Stocks and contracts in progress | 3 | €1,729,233 | €1,530,209 | -€199,024 | -11.5% |
| Stocks | 30/36 | €1,729,233 | €1,530,209 | -€199,024 | -11.5% |
| Amounts receivable within one year | 40/41 | €191,895 | €412,182 | +€220,287 | +115% |
| Trade receivables | 40 | €138,124 | €356,880 | +€218,755 | +158% |
| Other amounts receivable | 41 | €53,771 | €55,302 | +€1,531 | +2.8% |
| Current investments | 50/53 | - | €175,414 | +€175,414 | |
| Cash at bank and in hand | 54/58 | €226,067 | €4,807 | -€221,260 | -97.9% |
| Deferred charges and accrued income | 490/1 | €21,439 | €19,225 | -€2,213 | -10.3% |
| Total equity and liabilities | 10/49 | €3,596,505 | €3,523,193 | -€73,312 | -2.0% |
| Equity | 10/15 | €678,653 | €549,773 | -€128,880 | -19.0% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €125,365 | €125,365 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,875 | €1,875 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,875 | €1,875 | = | 0.0% |
| Tax-exempt reserves | 132 | €123,490 | €50,520 | -€72,970 | -59.1% |
| Distributable reserves | 133 | - | €72,970 | +€72,970 | |
| Profit (loss) carried forward | 14 | €545,788 | €416,908 | -€128,880 | -23.6% |
| Amounts payable | 17/49 | €2,917,852 | €2,973,419 | +€55,568 | +1.9% |
| Amounts payable after more than one year | 17 | €999,413 | €867,682 | -€131,731 | -13.2% |
| Financial debts | 170/4 | €999,413 | €867,682 | -€131,731 | -13.2% |
| Amounts payable within one year | 42/48 | €1,915,645 | €2,097,277 | +€181,632 | +9.5% |
| Current portion of amounts payable after more than one year | 42 | €218,129 | €185,644 | -€32,485 | -14.9% |
| Financial debts | 43 | €80,354 | €341,980 | +€261,627 | +326% |
| Credit institutions | 430/8 | €80,354 | €341,980 | +€261,627 | +326% |
| Trade debts | 44 | €564,862 | €686,397 | +€121,535 | +21.5% |
| Suppliers | 440/4 | €564,862 | €686,397 | +€121,535 | +21.5% |
| Advances received on contracts in progress | 46 | €119,373 | €9,917 | -€109,456 | -91.7% |
| Taxes, remuneration and social security | 45 | €140,840 | €111,622 | -€29,218 | -20.7% |
| Taxes | 450/3 | €49,574 | €19,121 | -€30,453 | -61.4% |
| Remuneration and social security | 454/9 | €91,267 | €92,501 | +€1,235 | +1.4% |
| Other amounts payable | 47/48 | €792,087 | €761,716 | -€30,370 | -3.8% |
| Accrued charges and deferred income | 492/3 | €2,794 | €8,461 | +€5,667 | +203% |
| Remuneration, social security and pensions | 62 | €512,327 | €521,650 | +€9,323 | +1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €114,481 | €101,515 | -€12,967 | -11.3% |
| Other operating charges | 640/8 | €17,742 | €50,227 | +€32,485 | +183% |
| Gross operating margin | 9900 | €767,537 | €582,209 | -€185,328 | -24.1% |
| Operating profit (loss) | 9901 | €122,986 | -€91,183 | -€214,169 | |
| Financial income | 75/76B | €4,083 | €19,828 | +€15,745 | +386% |
| Recurring financial income | 75 | €4,083 | €19,828 | +€15,745 | +386% |
| Financial charges | 65/66B | €43,818 | €57,230 | +€13,412 | +30.6% |
| Recurring financial charges | 65 | €43,818 | €57,230 | +€13,412 | +30.6% |
| Profit (loss) for the period before taxes | 9903 | €83,252 | -€128,584 | -€211,836 | |
| Income taxes | 67/77 | €32,693 | €295 | -€32,398 | -99.1% |
| Profit (loss) for the period | 9904 | €50,559 | -€128,880 | -€179,438 | |
| Transfer from tax-exempt reserves | 789 | - | €72,970 | +€72,970 | |
| Transfer to tax-exempt reserves | 689 | €50,520 | - | -€50,520 | |
| Profit (loss) for the period to be appropriated | 9905 | €39 | -€55,910 | -€55,948 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.